Kazakhstan drafts tax code amendments on crypto, marketplaces, self-employed

September 4, 2026 at 08:56 AM2 min

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Kazakhstan's Ministry of National Economy has drafted amendments to the Tax Code covering digital assets, marketplaces, and self-employed individuals. The bill proposes exempting personal crypto income from tax from January 1, 2026 to December 31, 2028, and making marketplaces tax agents for foreign sellers. It also automates social payments for the self-employed and simplifies business closure procedures.

Key Facts

The Ministry of National Economy drafted amendments to the Tax Code following work by the Project Office and working groups, incorporating feedback from state bodies and business.
Personal income from digital asset operations would be exempt from individual income tax from January 1, 2026 to December 31, 2028, provided transactions go through Kazakhstani providers.
Kazakhstani marketplaces such as Kaspi, Wildberries, and Ozon would be required to withhold and remit taxes for foreign sellers.
Social payments for self-employed individuals would be automatically withheld and transferred through banking applications.
Individual entrepreneurs and private practitioners would no longer need to file a separate tax application to cease activity; the information would be included in liquidation tax reporting.

Digital Assets and Marketplaces

The draft exempts personal income from digital asset operations from individual income tax from January 1, 2026 to December 31, 2028, provided transactions are conducted through Kazakhstani providers. Kazakhstani marketplaces would be obliged to withhold and remit taxes for foreign sellers, making platforms like Kaspi, Wildberries, and Ozon responsible for taxes of foreigners trading through them. The bill also expands information exchange between tax authorities and payment organizations, requiring them to transmit data on total payments and transfers, including to registered and certain unregistered foreign companies operating through internet platforms in Kazakhstan. Digital asset service providers would also report to state revenue bodies information on resident and non-resident operations and paid rewards.

Self-Employed and Business Closure

For self-employed individuals, the amendments introduce automatic withholding and transfer of social payments by banks when payment is made through a banking application, eliminating the need for separate payment. The special tax regime for self-employed would be restricted for persons who are simultaneously founders of limited liability partnerships or shareholders of joint-stock companies. The procedure for ceasing activity by individual entrepreneurs and private practitioners would be simplified by removing the separate tax application and including the information in liquidation tax reporting. Taxpayers with substantial tax debt overdue for more than six months would have their electronic invoice issuance suspended, effectively blocking business until the debt is paid.